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2016 (12) TMI 1069

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....adeep For the Respondent : Sri Thomas Mathew Nellimoottil ORDER Petitioner has approached this Court challenging Ext.P5 by which the respondent authorities had made a demand for service tax and as well imposed penalty on the petitioner. 2. Petitioner is a Co-operative Bank who had been served with show cause notice dated 6/1/2014. Petitioner submitted reply to the notice and appeared for heari....

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.... principles of natural justice or rather one more opportunity should be granted to the petitioner to contest the matter. 5. Heard the learned counsel for the petitioner and the learned counsel appearing for the respondents. 6. Learned counsel for the respondents places reliance on para 17 of the impugned order, which reads as under:- "17. Accordingly, the bank was granted personal hearing to a....

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....d. 8. On the other hand, learned counsel appearing for the petitioner submits that though the counsel appeared on 8/12/2015, during the course of hearing, the officer had sought for documents which were available with the Bank. But thereafter, no notice was received regarding the posting date. However, counsel had offered to appear on 16/12/2015, but, on account of certain personal reasons, couns....